Rate of Tax.- Tax shall be assessed on the basis of Annual Rental Value at the following rates:-

Infrastructure202419 sections

Statutory text

(i) Holding Tax - At the rate of 2.5% of the Annual Rental Value ;
(ii) Water Tax - Subject to the provisions of sections 68 and 71 of this Act, at the rate of 2% of Annual Rental Value, other than the users' charge ;
(iii) Latrine Tax - Subject to the provisions of sections 68 and 72 of this Act, at the rate of 2% of Annual Rental Value.

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